2022 (3) TMI 182

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..... the same and the clarification sought for is also of the self same order passed by this Court, those were taken up for hearing analogously and are being disposed of by this common order. 2. The subject matter of challenge in the main matters was to the orders of provisional attachment of bank accounts of the opponents under Section 83 of the CGST Act, 2017. While allowing all the six writ applications, this Court observed in paragraphs 23 and 24 respectively as under: "23. Without entering into any other controversy, we are inclined to allow all the six writ applications on the short ground that during the period between July 2017 and May 2019, the total input tax credit availed by the writ applicants aggregates to Rs. 59,49,18,103/- (R .....

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..... relevant point of time recorded that all the six writ applications deserved to be allowed on the short point that during the period between July, 2017 and May, 2019 i.e. the period during which the opponents are said to have wrongly availed the input tax credit to the tune of Rs. 59,49,18,103/- could be said to have been adjusted in view of the fact that the opponents paid a total tax during that period aggregating to Rs. 63,62,41,525/-. In fact so far as the controversy raised in the main matters is concerned, the same has come to an end today. The orders of the provisional attachment of the bank accounts were ordered to be quashed and set aside. Nothing further is required to be done in that regard. However, Mr. Vyas, the learned ASG poin .....

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..... if any. 7. Mr. Vyas, wants us to clarify that what has been factually recorded in the paragraph 23 should not come in the way of the department while issuing show cause notice in a particular form or mode. What we have been able to understand from Mr. Vyas is that the payment of tax as recorded in paragraph 23 should not be an end of the matter. The Revenue would like to put it in a different way. As and when the show cause notice is issued, at that point of time, the opponents should not say that what has been stated in the show cause notice is something which runs contrary to what has been observed in paragraph 23. 8. In the aforesaid context, we do not propose to say anything further except that it will be open for the department to is .....

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